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Title: THE INTERPLAY BETWEEN CEO AND CFO GENDER DIVERSITY, AUDIT COMMITTEE GENDER DIVERSITY, AND MANAGERIAL OVERCONFIDENCE FOR AUDIT QUALITY.
Creator: Blocker, Tonya, Seavey, Scott E., Thevenot, Maya, Florida Atlantic University, School of Accounting, College of Business
Abstract/Description: Prior studies examine either CEO, CFO, or audit committee member gender as a determinant of audit quality. In contrast, this study makes the unique contribution of examining the interactive effects between a gender diverse CEO-CFO dyad and a gender diverse audit committee on audit quality. Further, prior studies examine the attribute of gender as a determinant of audit quality in isolation. I examine the effect of gender on audit quality in tandem with the potentially moderating effect of...
Show morePrior studies examine either CEO, CFO, or audit committee member gender as a determinant of audit quality. In contrast, this study makes the unique contribution of examining the interactive effects between a gender diverse CEO-CFO dyad and a gender diverse audit committee on audit quality. Further, prior studies examine the attribute of gender as a determinant of audit quality in isolation. I examine the effect of gender on audit quality in tandem with the potentially moderating effect of managerial overconfidence. In doing so, this study makes the unique contribution of examining whether the socialized construct of gender, or the cognitive bias of overconfidence, will weigh more heavily on decisions that relate to audit quality. Results supplement social role and role congruity theories which suggest female leaders are socialized to adopt a management style resulting in more transparent financial reporting and higher audit quality. Specifically, I find incrementally higher audit quality associated with a gender diverse CEO-CFO dyad and audit committee. Further, I find firms with overconfident female CFOs are associated with higher audit quality than firms with overconfident male CFOs. This implies the pressure to maintain the socialized gender role appears to constrain the female manager’s overconfident tendencies. Finally, in a subsample of overconfident CFOs, I find gender diverse audit committees temper female more than male overconfidence for effects on audit quality.
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Date Issued: 2023
PURL: http://purl.flvc.org/fau/fd/FA00014171
Subject Headings: Auditing, Gender
Format: Document (PDF)

Title: Determinants and Outcomes of Goodwill Impairment Key Audit Matters.
Creator: Carlson, Tyler, Kohlbeck, Mark, Florida Atlantic University, School of Accounting, College of Business
Abstract/Description: The addition of Key Audit Matters (KAM) to standard audit reports is one of the most significant changes to the audit report in decades. However, research on the informativeness of KAMs to investors is mixed. I add to this literature by examining whether variation in how goodwill impairment KAMs (GIKAM) are determined influence their informativeness. I first develop a determinants model to predict when an audit client would receive a GIKAM and find that auditor quality (Big 4) and auditor...
Show moreThe addition of Key Audit Matters (KAM) to standard audit reports is one of the most significant changes to the audit report in decades. However, research on the informativeness of KAMs to investors is mixed. I add to this literature by examining whether variation in how goodwill impairment KAMs (GIKAM) are determined influence their informativeness. I first develop a determinants model to predict when an audit client would receive a GIKAM and find that auditor quality (Big 4) and auditor independence (fee ratio) are negatively associated with the likelihood a client receives a GIKAM. I then use this model to create measures of unexpected GIKAMs to test the relationship between unexpected GIKAMs and market outcomes (price and volume). Using annual report date and three-day cumulative abnormal returns and abnormal trading volume, I find no relationship between unexpected GIKAMs and price or volume reactions. In my third hypothesis, I predict and find that GIKAMs are positively associated with goodwill impairment recognition using pooled and propensity score matched samples. These findings contribute to the growing literature on the usefulness of expanded audit reports as well as audit literature in general.
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Date Issued: 2021
PURL: http://purl.flvc.org/fau/fd/FA00013819
Subject Headings: Auditing, Auditors' reports
Format: Document (PDF)

Title: Enforcing budgetary and legal compliance in the government sector: An assessment of preauditing in the state of Kuwait.
Creator: Almutairi, Yousef Mohammad, Florida Atlantic University, Thai, Khi V.
Abstract/Description: Auditing has become both a vital activity that validates correct operations of an accounting system and is an important tool to measure financial and public accountability. Preauditing implementation in Kuwait since 1994 has been designed to ensure and improve compliance with budgetary laws and regulations by governmental units before budget execution. The purpose of this study is to examine whether compliance has been improved in those governmental units that apply preauditing and to...
Show moreAuditing has become both a vital activity that validates correct operations of an accounting system and is an important tool to measure financial and public accountability. Preauditing implementation in Kuwait since 1994 has been designed to ensure and improve compliance with budgetary laws and regulations by governmental units before budget execution. The purpose of this study is to examine whether compliance has been improved in those governmental units that apply preauditing and to determine the factors that affect compliance with budgetary laws and regulations. The research framework is based on a literature review of governmental auditing, enforcement research, and the principal-agent model. Data for this study were obtained from survey questionnaires from financial auditors and managers in governmental units that apply preauditing and those that do not yet apply it. Also, interviews with key public officials added objective and documentary data about preauditing. Factor analysis was employed to summarize the main research independent variables. Multiple regression analysis was used to evaluate the association and relationship between the independent factors and compliance with budgetary laws and regulations (dependent variable) and test the research hypotheses. The results of the multiple regression analysis showed that four factors had a statistically significant association with the dependent variable. These factors were organizational enforcement of penalties, the financial managers' ethics and discretion, political enforcement by the National Assembly, and organizational control and accountability. About 50% of the variation is explained by the factors in the regression equation. The survey results indicate that preauditing has been successful in leading to improvement in compliance in those governmental units that apply preauditing. This finding is supported by the results of the objective data about the governmental units that applied preauditing for three fiscal years. On the other hand, a one way ANOVA analysis showed no significant statistical difference in regard to improvement in compliance with budgetary laws and regulations between governmental units that apply preauditing and those that do not. Based on the study's findings, practical recommendations are presented to improve compliance and the role of preauditing, as well as suggested directions for future research.
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Date Issued: 2000
PURL: http://purl.flvc.org/fcla/dt/12638
Subject Headings: Compliance auditing--Kuwait, Auditing, Internal, Budget--Kuwait
Format: Document (PDF)

Title: DEVELOPMENT AND VALIDATION OF AN ASSESSMENT PROCEDURE TO EVALUATE NURSING PERFORMANCE.
Creator: LEWIS, PATRICIA METTS., Florida Atlantic University
Abstract/Description: This dissertation describes the development and validation of a clinical assessment procedure far nurses. Use of the procedure will provide a way to evaluate the clinical aspect of nursing practice. Furthermore, the teaching methodologies employed in nursing educational programs may also be indirectly evaluated. In order to assess specific behaviors of nurses performing clinical skills, a criterion-referenced measurement was developed. The procedure has content validity in that it lists the...
Show moreThis dissertation describes the development and validation of a clinical assessment procedure far nurses. Use of the procedure will provide a way to evaluate the clinical aspect of nursing practice. Furthermore, the teaching methodologies employed in nursing educational programs may also be indirectly evaluated. In order to assess specific behaviors of nurses performing clinical skills, a criterion-referenced measurement was developed. The procedure has content validity in that it lists the specific criterion measures necessary to perform basic clinical skills successfully and these lists were compiled by nurse experts currently in the field. It is also very economical and easy to administer.
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Date Issued: 1977
PURL: http://purl.flvc.org/fcla/dt/11703
Subject Headings: Nursing audit, Nurses--Rating of
Format: Document (PDF)

Title: The role of asset reliability and auditor quality in equity valuation.
Creator: Fallatah, Yaser., Florida Atlantic University, Higgs, Julia
Abstract/Description: This paper brings together the auditor quality, asset reliability and firm valuation literatures by examining the role of auditor quality in equity valuation. The study broadly follows the Richardson et al. (2005) categorization of the reliability of accounting accruals of balance sheet components and conjectures that the role of auditor quality in equity valuation is more pronounced when asset reliability is not high. Auditor quality is measured using reputation, industry specialist and...
Show moreThis paper brings together the auditor quality, asset reliability and firm valuation literatures by examining the role of auditor quality in equity valuation. The study broadly follows the Richardson et al. (2005) categorization of the reliability of accounting accruals of balance sheet components and conjectures that the role of auditor quality in equity valuation is more pronounced when asset reliability is not high. Auditor quality is measured using reputation, industry specialist and tenure metrics. The underlying assumption is that auditor quality enhances the market's perception of firm value; as such, auditor quality may mitigate the cost of security mispricing documented by Richardson et al. (2005) for low or medium reliability accruals. The results of the study provide some support that high quality auditors contribute to the valuation of equity for assets. It is less clear as to whether the value is more pronounced for low or medium reliability assets.
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Date Issued: 2006
PURL: http://purl.flvc.org/fcla/dt/12231
Subject Headings: Auditing--Quality control, Econometrics, Investment analysis
Format: Document (PDF)

Title: PCAOB inspections and audit quality evidence from cross-listed securities.
Creator: Stewart, Errol G.G., College of Business, School of Accounting
Abstract/Description: In the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is...
Show moreIn the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is required to routinely inspect the operations of these accounting firms in an effort to satisfy its mandate to bring about an improvement in the audit quality of these companies. These inspections extend to the non-US auditors of companies that are cross-listed in the US. Despite various mainly US studies on inspections, there is limited evidence that the inspections have resulted in improved audit quality. ... I examine companies whose securities are cross-listed in the US in the periods before and after inspection in order to provide evidence on the benefits of inspections. I find some evidence that inspections improve the audit quality of companies that are cross-listed in the US. This suggests the audit quality of companies from countries that do not permit inspections may be positively affected should inspections be permitted.
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Date Issued: 2012
PURL: http://purl.flvc.org/FAU/3356016
Subject Headings: Auditing, Standards, Financial services industry, Management, Corporate governance, Law and legislation, Corporations, Auditing, Standards
Format: Document (PDF)

Title: The economic consequences of auditor industry specialization.
Creator: Almutairi, Ali R., Florida Atlantic University, Skantz, Terrance R., Dunn, Kimberly
Abstract/Description: This paper examines the association between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of financial statements (Krishnan 2003; Balsam et al. 2003) and verify management forecasts, thereby minimizing management's discretion in applying accounting principles and standards (Kwon 1996). This suggests...
Show moreThis paper examines the association between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of financial statements (Krishnan 2003; Balsam et al. 2003) and verify management forecasts, thereby minimizing management's discretion in applying accounting principles and standards (Kwon 1996). This suggests that industry specialist auditors can enhance audit quality. Consequently, clients of industry specialist auditors are expected to achieve more significant economic benefits than clients of nonspecialist auditors. Based on product differentiation theory and signaling theory, it is hypothesized in this study that clients of industry specialist auditors are more likely to enjoy a lower level of information asymmetry and a lower cost of debt than clients of nonindustry specialist auditors. In addition, this study hypothesizes that the marginal economic value added by auditor industry specialization varies between financially troubled clients and financially healthy clients that seek external financing. The results indicate that clients of specialists experience a lower information asymmetry level than clients of nonspecialists. This economic value provided by specialists is important and more pronounced for unregulated firms than for regulated firms. This inference, however, does not hold when information asymmetry is measured using analyst forecast dispersion. In addition, clients hiring specialists enjoy better credit ratings and lower cost of debt than clients of nonspecialists, and this economic value is more significant for financially troubled firms than for financially healthy firms. However, these findings do not hold for each proxy of auditor industry specialization.
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Date Issued: 2006
PURL: http://purl.flvc.org/fcla/dt/12191
Subject Headings: Financial services industry--Auditing, Corporations--Auditing, Total quality management, Organizational effectiveness--Measurement
Format: Document (PDF)

Title: An analysis of the impact of non-audit services on financial reporting quality: A test of two competing theories of auditor independence.
Creator: Dickins, Denise., Florida Atlantic University, Skantz, Terrance R.
Abstract/Description: Auditor independence has been a long-standing issue for regulators resulting in numerous studies on the subject on how to enhance it and numerous rules that attempt to ensure it (e.g. Cohen Report 1978; ASR 250 1978; SEC Rule 2-01 2000). One of regulators' most recent attempts to shore up auditor independence is evident in the provisions of the Sarbanes-Oxley Act of 2002 (SOX). As a test of two competing theories of auditor independence, and to determine whether SOX mandates have successfully...
Show moreAuditor independence has been a long-standing issue for regulators resulting in numerous studies on the subject on how to enhance it and numerous rules that attempt to ensure it (e.g. Cohen Report 1978; ASR 250 1978; SEC Rule 2-01 2000). One of regulators' most recent attempts to shore up auditor independence is evident in the provisions of the Sarbanes-Oxley Act of 2002 (SOX). As a test of two competing theories of auditor independence, and to determine whether SOX mandates have successfully enhanced financial reporting quality, I examine post-SOX changes in non-audit fees (as a proxy for changes in quasi-rents) and the extent of changes in two measures of financial reporting quality. Results suggest that SOX mandates have been effective, and that the proposition of DeAngelo (1981b) that non-audit services may impair auditor independence may more-closely describe the relationship between changes in quasi-rents and changes in financial reporting quality than does the theory of Lee and Gu (1998). Further, supplemental analyses suggest that, as proposed by the theories, the amount of low-balling is positively related to the amount of quasi-rents.
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Date Issued: 2006
PURL: http://purl.flvc.org/fcla/dt/12195
Subject Headings: Auditors--Evaluation, Accounting--Standards--United States, Auditing--Standards--United States, Auditing--Quality control, Disclosure in accounting
Format: Document (PDF)

Title: Economic Consequences of Implementing the Engagement Partner Signature Requirement in the UK.
Creator: Liu, Min, Kohlbeck, Mark, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: I investigate the effects of requiring the audit engagement partner (EP) signature and individual EP’s quality on information asymmetry, analysts’ forecast errors and forecast dispersion. I predict and find that, ceteris paribus, there is a significant decline in information asymmetry, analysts’ forecast errors and forecast dispersion from the pre- to post-EP signature period in the UK over both of short-term (e.g., 2008-2010) and long-term (e.g., 2004-2014). These findings hold when using a...
Show moreI investigate the effects of requiring the audit engagement partner (EP) signature and individual EP’s quality on information asymmetry, analysts’ forecast errors and forecast dispersion. I predict and find that, ceteris paribus, there is a significant decline in information asymmetry, analysts’ forecast errors and forecast dispersion from the pre- to post-EP signature period in the UK over both of short-term (e.g., 2008-2010) and long-term (e.g., 2004-2014). These findings hold when using a control sample approach and a different proxy for the information asymmetry, which indicate that my results are not likely due to the effect of concurrent events and correlated omitted variables. These findings provide timely and important empirical evidence to the ongoing debate about whether the Public Company Accounting Oversight Board should pass a similar requirement in the U.S.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004651, http://purl.flvc.org/fau/fd/FA00004651
Subject Headings: Auditing -- Standards -- United States, Corporate governance, Corporations -- Auditing -- Standards -- United States, Disclosure in accounting, Financial risk management -- Forecasting, Financial services industry -- Management, International standard on auditing, Public Company Accounting Oversight Board
Format: Document (PDF)

Title: Can Priming a Firm’s Organizational Identity Overcome the Influences of National Culture on Auditor Judgment?.
Creator: Killey, Michael, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: A significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s...
Show moreA significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s organizational identification can both enhance auditor judgment and mitigate any deleterious impact that culture may have on the provision of a uniform level of audit quality. I also examine current cultural variations in auditor judgment in order to ensure that the results of earlier studies still typify the international auditing environment. National culture is assessed using two dimensions (individualism/collectivism, power distance) included in Hofstede’s 1980 cultural values framework. Participants from the United States are used to represent an individualistic/low power distance culture while individuals from India are used to represent a collectivistic/high power distance culture. Firms need mechanisms to elicit desired behaviors that may not be consistent with cultural tendencies in order to provide a uniform level of audit quality. Contrary to expectations, no significant differences are identified between the judgments of auditors from India and The United States. The results, however, do provide evidence that enhancing one’s organizational identification can impact certain professional judgments during the audit process. An association between national culture and auditor attitudes pertaining to client trust is also found. The implications of these findings for the professional auditing environment and future academic research are discussed.
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004736, http://purl.flvc.org/fau/fd/FA00004736
Subject Headings: Corporate governance., Corporations--Auditing., Auditing--Quality control., Identity (Psychology), Accounting--Moral and ethical aspects., Accounting--Professional ethics., Social responsibility of business.
Format: Document (PDF)

Title: Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax Services.
Creator: Carr, Kellie M., Cao, Jian, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated...
Show moreUsing tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00004884, http://purl.flvc.org/fau/fd/FA00004884
Subject Headings: Auditing--Standards--United States., Corporations--Standards--United States., Corporations--Auditing., Organizational effectiveness--Measurement., Financial services industry--Management.
Format: Document (PDF)

Title: An Examination of Factors Impacting Managerial Behavior towards Compliance Controls: Impact of the EPA Audit Policy.
Creator: Davis, Phebian, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The United States established the Environmental Protection Agency (EPA) to monitor and enforce compliance with environmental pollution standards through various programs and policies. One such policy, the Audit Policy, allows companies to voluntarily self-report violations to the Agency in exchange for elimination of certain penalties. Despite the policy, firms still incur large environmental penalties, thus indicating the need for better understanding of the policy. A necessary but not...
Show moreThe United States established the Environmental Protection Agency (EPA) to monitor and enforce compliance with environmental pollution standards through various programs and policies. One such policy, the Audit Policy, allows companies to voluntarily self-report violations to the Agency in exchange for elimination of certain penalties. Despite the policy, firms still incur large environmental penalties, thus indicating the need for better understanding of the policy. A necessary but not sufficient condition for penalty relief under the Audit Policy requires discovery of violations by an environmental audit or a compliance management system. This research explores the option of discovery by a compliance management system and examines the motivation of managers to invest in an environmental management system (EMS). The theory of reasoned action (TRA) argues that attitude and subjective norms precede intentions. I use this theory to investigate what factors cause a manager to invest in an environmental management system (EMS). Additionally, I examine whether environmental attitude, tolerance for ambiguity and willful blindness are antecedents to attitude towards an EMS. In this study, I develop and test a scale of the willful blindness construct and measure its impact on managerial decision-making. The willful blindness construct development produced a one-item measure. My results support all hypotheses except for the predicted link between tolerance for ambiguity and attitude.
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Date Issued: 2017
PURL: http://purl.flvc.org/fau/fd/FA00005924
Subject Headings: Dissertations, Academic -- Florida Atlantic University, United States. Environmental Protection Agency--Auditing., Compliance., Environmental pollution.
Format: Document (PDF)

Title: The influence of professional identity and outcome knowledge on professional judgment.
Creator: Johnson, Anna J., Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments...
Show moreIn response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments to effectively utilize PCAOB inspection findings and firms’ responses to those findings. This study uses Social Identity Theory to explore whether role identity as an audit partner, internal reviewer, or PCAOB inspector, influences an expert’s judgments in an ambiguous decision environment. I find that professional judgments do not differ based on professional identity. This study also examines whether the presence or absence of outcome knowledge explains judgment differences among auditing experts. Consistent with prior research, e.g. Peecher & Piercey, 2008, outcome knowledge does affect experts’ professional judgment. I also find that experts’ level of organizational identification and membership esteem impacts professional judgment.
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Date Issued: 2014
PURL: http://purl.flvc.org/fau/fd/FA00004126, http://purl.flvc.org/fau/fd/FA00004126
Subject Headings: Accountants -- Professional ethics, Accounting -- Decision making, Auditing -- Decision making, Business ethics, Judgment, Managerial accounting
Format: Document (PDF)

Title: Caring behaviors of perioperative nurses.
Creator: Coogan, Russell S., Florida Atlantic University, Locsin, Rozzano
Abstract/Description: The purpose of this study was to describe the caring behaviors incorporated into the practice of perioperative nursing. Utilizing a descriptive survey design, this study provided 104 perioperative nurse participants who were members of the AORN with the Caring Behaviors Inventory (CBI). Data collected in this study supported the use of the CBI as a reliable instrument for measuring caring behaviors as measured by a Cronbach's alpha coefficient of.9486. The top five caring behaviors that...
Show moreThe purpose of this study was to describe the caring behaviors incorporated into the practice of perioperative nursing. Utilizing a descriptive survey design, this study provided 104 perioperative nurse participants who were members of the AORN with the Caring Behaviors Inventory (CBI). Data collected in this study supported the use of the CBI as a reliable instrument for measuring caring behaviors as measured by a Cronbach's alpha coefficient of.9486. The top five caring behaviors that emerged were (1) showing respect; (2) treating patient information confidentially; (3) appreciating the patient as a human being; (4) showing concern; (5) and supporting the patient. The study revealed that perioperative nurses do incorporate caring behaviors into their practice that are both patient-centered and action oriented. These behaviors are similar to those previously described by nurses in other specialties. Implications for nurse education and practice are presented, as are recommendations for further research.
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Date Issued: 1998
PURL: http://purl.flvc.org/fcla/dt/15528
Subject Headings: Nurse and patient, Patient satisfaction, Empathy, Operating room nursing, Nursing audit
Format: Document (PDF)

Title: Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections.
Creator: Kassawat, Paulina M., Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S....
Show moreThe Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality.
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Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004385, http://purl.flvc.org/fau/fd/FA00004385
Subject Headings: Auditing standards -- United States, Business enterprises -- Computer networks, Corporate governance, Disclosure in accounting -- United States, Financial services industry -- Management, Government accountability, Intternational standard on auditing, Public Company Accounting Oversight Board
Format: Document (PDF)

Title: Strategic information disclosure when there is fundamental disagreement: an empirical investigation.
Creator: Volkov, Nikanor, Agapova, Anna, Florida Atlantic University, College of Business, Department of Finance
Abstract/Description: I empirically investigate the managements’ decision to voluntarily disclose strategic information. While carrying a benefit of reduced information asymmetry, strategic information disclosure carries a cost of investors disagreeing with managements’ strategy and thus refusing to provide funding to the firm. Using a hand- collected sample of information releases, I identify firm characteristics that affect the likelihood of strategic information disclosure.
Date Issued: 2015
PURL: http://purl.flvc.org/fau/fd/FA00004473, http://purl.flvc.org/fau/fd/FA00004473
Subject Headings: Corporate governance, Corporations -- Auditing, Disclosure of information, Management information systems, Social responsibility of business, Strategic planning
Format: Document (PDF)

Title: Cognitive Dissonance and Auditor Professional Skepticism.
Creator: Adikaram, Ruwan K, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description: I show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism...
Show moreI show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism Professional skepticism is fundamental to performing an audit according to auditing standards and critical to audit quality Extant research that investigates treatments to enhance professional skepticism predominantly treats both skeptical judgment and skeptical action as analogous outcomes of professional skepticism If, however, there is a breakdown between PS judgment and PS action, the overall benefits of these treatments will be trivial I show that cognitive dissonance due to the incongruence between PS judgments and PS actions leads to an unforeseeable corollary of lower overall professional skepticism I also demonstrate a specific mechanism of how auditor incentives lead to lower professional skepticism, hence, lower audit quality Both researchers and practitioners can benefit from this study by better understating the intricacies in the critical link between PS judgment and action Additionally, I provide an empirical investigation of the components in Nelson’s (2009) model of professional skepticism and extend the model to reflect the intricacies between PS judgment and PS action I test my hypotheses via a three-group research design with attitude change as a proxy measure of cognitive dissonance
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Date Issued: 2016
PURL: http://purl.flvc.org/fau/fd/FA00004772
Subject Headings: Cognitive dissonance, Auditing--Standards, Accounting--Standards, Accounting--Moral and ethical aspects, Accountants--Professional ethics, Auditors--Psychology, Behaviorism (Psychology)
Format: Document (PDF)

Title: Are the regulatory reforms working?: evidence from audit committee members' selection of auditors.
Creator: Looknanan-Brown, Veena., College of Business, School of Accounting
Abstract/Description: The Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit...
Show moreThe Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit committee members' auditor selection process. The study examines whether Audit Committee Members use two specific types of audit quality indicators, other than managers' recommendation, in evaluating auditors. In a setting where the manager recommends the auditor, the auditors' inspection results (favorable/unfavorable) and a prior manager/auditor affiliation (absent/present) are manipulated in a between-subject research design, using financially literate professionals as a proxy for audit committee members. The study finds that audit quality perception and auditor selection are jointly determined. Inspection results are positively associated with audit quality perception and auditor selection. The nature of a manager-auditor affiliation is directly associated with audit quality perception and inversely related to auditor selection. Further, controlling for perception, audit committee members are more likely to recommend auditors with unfavorable inspection results, if a prior affiliation with management is present than if an affiliation is absent. Overall, the results indicate that audit committee members are diligent in evaluating auditors, and PCAOB inspection results are useful. The results of this study contribute to the audit committee effectiveness and PCAOB literature.
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Date Issued: 2011
PURL: http://purl.flvc.org/FAU/3318671
Subject Headings: Financial services industry, Management, Financial institutions, Law and legislation, Corporate governance, Law and legislation, Auditing, Standards, Corporations, Auditing, Standards
Format: Document (PDF)

Corporate governance (5)	+ -
Auditing (4)	+ -
Auditing--Quality control (2)	+ -
Corporations (2)	+ -
Corporations--Auditing. (2)	+ -

Disclosure in accounting (2)	+ -
Financial services industry (2)	+ -
Financial services industry -- Management (2)	+ -
Law and legislation (2)	+ -
Management (2)	+ -
Nursing audit (2)	+ -
Public Company Accounting Oversight Board (2)	+ -
Standards (2)	+ -
Accountants -- Professional ethics (1)	+ -
Accountants--Professional ethics (1)	+ -
Accounting -- Decision making (1)	+ -
Accounting--Moral and ethical aspects (1)	+ -
Accounting--Moral and ethical aspects. (1)	+ -
Accounting--Professional ethics. (1)	+ -
Accounting--Standards (1)	+ -
Accounting--Standards--United States (1)	+ -
Auditing -- Decision making (1)	+ -
Auditing -- Standards -- United States (1)	+ -
Auditing standards -- United States (1)	+ -
Auditing, Internal (1)	+ -
Auditing--Quality control. (1)	+ -
Auditing--Standards (1)	+ -
Auditing--Standards--United States (1)	+ -
Auditing--Standards--United States. (1)	+ -
Auditors' reports (1)	+ -

Florida Atlantic University (16)	+ -
College of Business (12)	+ -
School of Accounting (11)	+ -
Higgs, Julia (6)	+ -
Kohlbeck, Mark (2)	+ -

Skantz, Terrance R. (2)	+ -
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Almutairi, Ali R. (1)	+ -
Almutairi, Yousef Mohammad (1)	+ -
Blocker, Tonya (1)	+ -
Cao, Jian (1)	+ -
Carlson, Tyler (1)	+ -
Carr, Kellie M. (1)	+ -
Coogan, Russell S. (1)	+ -
Davis, Phebian (1)	+ -
Department of Finance (1)	+ -
Dickins, Denise. (1)	+ -
Dunn, Kimberly (1)	+ -
Fallatah, Yaser. (1)	+ -
Johnson, Anna J. (1)	+ -
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Killey, Michael (1)	+ -
LEWIS, PATRICIA METTS. (1)	+ -
Liu, Min (1)	+ -
Locsin, Rozzano (1)	+ -
Looknanan-Brown, Veena. (1)	+ -
Seavey, Scott E. (1)	+ -
Stewart, Errol G.G. (1)	+ -
Thai, Khi V. (1)	+ -

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